Mapping the US tax compliance continuum

Within an economy, tax compliance behavior falls along a continuum. At one extreme are households who fully report and pay their tax obligations despite any opportunities or incentives to cheat ('easy to tax'). At the other extreme are households who undertake considerable efforts to conceal their income and repudiate their tax responsibilities ('hard to tax'). Using our micro-simulation database, we develop a preliminary map of where members of 34 distinct occupational groups fall along the US tax compliance continuum.